https://www.taxtmi.com/caselaws?id=441855 The dominant issue was whether an assessment order uploaded on the GST common portal constituted valid service, defeating a plea of non-service and breach of natural justice. Applying s.169(1) CGST Act, the HC held that any one of the prescribed modes of service is sufficient, and availability of the order on the common portal amounted to valid service. The assessee's claim of bona fide belief of no further liability due to cancellation of registration was rejected as untenable, since it remained obliged to verify portal communications. Consequently, the challenge to the assessment on grounds of non-service and violation of natural justice failed, and the writ petition was dismissed. en-us Mon, 07 Aug 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441855 The dominant issue was whether an assessment order uploaded on the GST common portal constituted valid service, defeating a plea of non-service and breach of natural justice. Applying s.169(1) CGST Act, the HC held that any one of the prescribed modes of service is sufficient, and availability of the order on the common portal amounted to valid service. The assessee's claim of bona fide belief of no further liability due to cancellation of registration was rejected as untenable, since it remained obliged to verify portal communications. Consequently, the challenge to the assessment on grounds of non-service and violation of natural justice failed, and the writ petition was dismissed. Case-Laws GST Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441855